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Article NO. Content

Title:

Regulations Governing the Preparation of Financial Reports by Financial Holding Companies  CH

Amended Date: 2022.12.30 (Articles 4, 6, 14, 19, 20, 21, 22, 32 amended,English version coming soon)
Current English version amended on 2006.01.24 
Article 25     Consolidated financial statements covering affiliated enterprises shall be prepared and presented in accordance with the Regulations Governing Preparation of Consolidated Business Reports Covering Affiliated Enterprises, Consolidated Financial Statements Covering Affiliated Enterprises, and Reports on Affiliations, as adopted by the FSC.